depreciation base

简明释义

折旧基价，折旧基础金额，折旧基数

英英释义

例句

1.To accurately assess the asset's value, we need to establish the depreciation base first.

为了准确评估资产的价值，我们需要首先确定折旧基数。

2.The company calculated the depreciation base to determine the annual depreciation expense.

公司计算了折旧基数以确定年度折旧费用。

3.The depreciation base is crucial for financial reporting and tax calculations.

折旧基数对于财务报告和税务计算至关重要。

4.When purchasing equipment, consider its depreciation base to project future expenses.

在购买设备时，考虑其折旧基数以预测未来费用。

5.A higher depreciation base can lead to greater tax deductions over time.

更高的折旧基数可能会随着时间的推移导致更大的税收减免。

作文

In the world of finance and accounting, understanding the concept of depreciation base is crucial for both businesses and individuals alike. The depreciation base refers to the total value of an asset that can be depreciated over time. This value is essential in calculating the annual depreciation expense, which in turn affects a company's financial statements and tax obligations.When a company purchases a fixed asset, such as machinery, vehicles, or buildings, it does not simply record the purchase price as an expense in the year it was acquired. Instead, it spreads the cost of the asset over its useful life through depreciation. The depreciation base is determined by taking the original cost of the asset and subtracting any salvage value, which is the estimated residual value at the end of its useful life.For instance, consider a manufacturing company that buys a piece of machinery for $100,000. If the estimated salvage value of this machinery after ten years is $10,000, the depreciation base would be calculated as follows: $100,000 (purchase price) - $10,000 (salvage value) = $90,000. This $90,000 is the amount that will be depreciated over the asset's useful life.The method used to calculate depreciation can vary. Common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Regardless of the method chosen, the depreciation base remains a critical component in determining how much expense will be recorded each year.Understanding the depreciation base is not only important for accurate financial reporting but also for tax purposes. Businesses can deduct depreciation expenses from their taxable income, thereby reducing their overall tax liability. This tax benefit serves as an incentive for companies to invest in long-term assets, knowing they can recover some of the costs through depreciation deductions.Moreover, the concept of depreciation base extends beyond corporate accounting. Individuals who own rental properties or other income-generating assets can also take advantage of depreciation to lower their taxable income. For example, if a landlord purchases a building for $500,000 with an expected salvage value of $50,000, the depreciation base would be $450,000. By applying the appropriate depreciation method, the landlord can deduct a portion of this amount each year on their tax return.In conclusion, the depreciation base is a fundamental concept in accounting that plays a significant role in how businesses and individuals manage their finances. It determines the amount of an asset's cost that can be depreciated, which impacts financial statements and tax liabilities. Understanding this concept helps in making informed decisions regarding asset management and investment. As businesses continue to grow and evolve, the need for accurate accounting practices, including a solid grasp of the depreciation base, becomes increasingly important for sustainable financial health.

在金融和会计的世界中，理解折旧基数的概念对企业和个人都至关重要。折旧基数是指可以随时间折旧的资产的总价值。这个价值对于计算年度折旧费用至关重要，而年度折旧费用又反过来影响公司的财务报表和税务义务。当公司购买固定资产，例如机器、车辆或建筑物时，它不会简单地在获得的年份将购买价格记录为费用。相反，它通过折旧将资产的成本分摊到其使用寿命中。折旧基数的确定是通过将资产的原始成本减去任何残值来进行的，残值是指在资产使用寿命结束时的估计剩余价值。例如，考虑一家制造公司购买了一台价值100,000美元的机器。如果这台机器在十年后的预计残值为10,000美元，则折旧基数的计算如下：100,000美元（购买价格）- 10,000美元（残值）= 90,000美元。这个90,000美元就是将在资产的使用寿命内被折旧的金额。用于计算折旧的方法可能会有所不同。常见的方法包括直线折旧、递减余额折旧和生产单位折旧。无论选择哪种方法，折旧基数仍然是确定每年将记录多少费用的关键组成部分。理解折旧基数不仅对于准确的财务报告很重要，而且对税务也至关重要。企业可以从应税收入中扣除折旧费用，从而降低其整体税负。这一税收优惠激励公司投资于长期资产，因为他们知道可以通过折旧扣除来回收部分成本。此外，折旧基数的概念不仅限于企业会计。拥有出租物业或其他收入产生资产的个人也可以利用折旧来降低应税收入。例如，如果房东以500,000美元的价格购买一栋建筑，预计残值为50,000美元，则折旧基数将为450,000美元。通过应用适当的折旧方法，房东可以在每年的税务申报中扣除这部分金额。总之，折旧基数是会计中的一个基本概念，在企业和个人管理财务的过程中发挥着重要作用。它决定了可以折旧的资产成本金额，这影响了财务报表和税务负担。理解这一概念有助于做出关于资产管理和投资的明智决策。随着企业的不断发展与演变，对准确会计实践的需求，包括对折旧基数的深刻理解，对于可持续的财务健康变得越来越重要。